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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Sustainable : Jurnal Akuntansi
Widianti, Nanda Putri
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Economics, Econometrics & Finance

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Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) sebagai Upaya Peningkatan Akuntabilitas Keuangan Desa di Desa Tebel Kecamatan Gedangan Kabupaten Sidoarjo Rahmawati, Maretta Ayu; Krisnawati, Anggi; Nadzah, Savinathul; Widianti, Nanda Putri; Utomo, Harun Ar-Rasyid
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24373

Abstract

This study analyzes the implementation of the Village Financial System Application (SISKEUDES) in Tebel Village, Gedangan District, Sidoarjo Regency, to improve village financial accountability. Good financial management is essential to achieve transparency. SISKEUDES, developed by BPKP, aims to assist villages in more effective and efficient financial management. The method used is qualitative with interviews with resource persons. The results show that the implementation of SISKEUDES in Tebel Village contributes positively to accountability and transparency, but this success is influenced by factors such as the adequacy of human resources, effective communication, and bureaucratic support. Challenges include a lack of understanding and training for village officials. Overall, SISKEUDES has proven to be effective in improving village financial governance. This research is expected to provide insights for the development of village financial policies in the future and become a reference for other villages in utilizing information technology to increase accountability and transparency. Keywords: Implementation, SISKEUDES, Village Finance, Accountability, Sidoarjo Regency
Karakter Eksekutif Memoderasi Determinan Tax Avoidance Widianti, Nanda Putri; Ratnawati, Dyah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24817

Abstract

Tujuan Penelitian: Penelitian yang dihadirkan bertujuan untuk mendapatkan bukti secara empiris terkait ada atau tidaknya hubungan dari profitabilitas dan ukuran perusahaan terhadap tax avoidance dimoderasi oleh karakter eksekutif.Metode Penelitian: Metode kuantitatif dengan dukungan data sekunder digunakan dalam penelitian ini. Data sekunder penelitian berupa laporan keuangan pada laman BEI dan web masing-masing perusahaan. Fokus penelitian tertuju pada perusahaan yang terdaftar sebagai sektor pertambangan di BEI pada tahun 2021-2023. Pengambilan sampel dilakukan dengan pertimbangan khusus (Purposive sampling). Sampel akhir penelitian berjumlah 96 yang merupakan 32 perusahaan dalam tiga tahun penuh. Analisis regresi moderasi digunakan sebagai gaya analisis atas data penelitian dengan bantuan alat uji software SPSS.Originalitas/Novelty: Kebaruan penelitian adalah penambahan variabel moderasi karakter eksekutif dan periode pengamatan 2021-2023.Hasil Penelitian: Penelitian menghasilkan temuan berupa terdapatnya pengaruh signifikan antara profitabilitas (ROA) terhadap tax avoidance dengan nilai signifikansi 0.015. Temuan lain menunjukkan perolehan nilai signifikansi sebesar 0.587 yang berarti bahwa tidak ditemui pengaruh antara ukuran perusahaan dan aksi tax avoidance. Nilai signifikasi sejumlah 0.033 pada variabel karakter eksekutif dianggap mampu memperkuat profitabilitas terhadap tax avoidance. Berkebalikan dengan kondisi sebelumnya, karakter eksekutif tidak mampu memperkuat atau bahkan memperlemah hubungan ukuran perusahaan dengan tax avoidance karena nilai uji menunjukkan signifikansi sebesar 0,618.Implikasi: Hasil penelitian dapat menjadi bahan pertimbangan pemerintah untuk menyusun kebijakan serta aturan yang berkaitan dengan perpajakan dengan harapan mempersempit upaya praktik penghindaran pajak.   Research Objectives: This novelty aims to obtain empirical evidence regarding the existence or absence of a relationship between profitability and company size on  moderated by executive characteristics.Research Method: Quantitative methods supported by secondary data were used in this study. The secondary data consisted of financial reports on the IDX website and the websites of each company. The study focused on companies listed as mining companies on the IDX in 2021-2023. Sampling was conducted using purposive sampling. The final sample consisted of 96 companies, representing 32 companies over three full years. Moderated regression analysis was used as the analytical method for the research data, with the assistance of SPSS software.Originality/Novelty: The novelty of this study lies in the addition of the moderating variable of executive character and the observation period of 2021-2023.Research Results: The study found a significant influence between profitability (ROA) and  with a significance value of 0.015. Another finding showed a significance value of 0.587, which means that there is no influence between company size and . A significance value of 0.033 for the executive character variable is considered to strengthen profitability against . Contrary to the previous condition, executive characteristics are unable to strengthen or even weaken the relationship between company size and  because the test value shows a significance of 0.618.Implications: The research results can serve as a basis for the government to formulate policies and regulations related to taxation, with the aim of reducing  practices.
Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) sebagai Upaya Peningkatan Akuntabilitas Keuangan Desa di Desa Tebel Kecamatan Gedangan Kabupaten Sidoarjo Rahmawati, Maretta Ayu; Krisnawati, Anggi; Nadzah, Savinathul; Widianti, Nanda Putri; Utomo, Harun Ar-Rasyid
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24373

Abstract

This study analyzes the implementation of the Village Financial System Application (SISKEUDES) in Tebel Village, Gedangan District, Sidoarjo Regency, to improve village financial accountability. Good financial management is essential to achieve transparency. SISKEUDES, developed by BPKP, aims to assist villages in more effective and efficient financial management. The method used is qualitative with interviews with resource persons. The results show that the implementation of SISKEUDES in Tebel Village contributes positively to accountability and transparency, but this success is influenced by factors such as the adequacy of human resources, effective communication, and bureaucratic support. Challenges include a lack of understanding and training for village officials. Overall, SISKEUDES has proven to be effective in improving village financial governance. This research is expected to provide insights for the development of village financial policies in the future and become a reference for other villages in utilizing information technology to increase accountability and transparency. Keywords: Implementation, SISKEUDES, Village Finance, Accountability, Sidoarjo Regency
Co-Authors Krisnawati, Anggi Nadzah, Savinathul Rahmawati, Maretta Ayu Ratnawati, Dyah Utomo, Harun Ar-Rasyid